NOMINA DE PAGO MENSUAL

Mandato:

Elaborar una nómina de pago de 31 empleados, de los cuales 29 aplican para el Impuesto

1 Aplicar las deducciones de AFP, SFS, ISR.

2 Los Sueldos brutos deben ser desde 30,000.00 hasta 600,000.00
3 2 empleados realizaron 6 horas extras regulares durante tres semanas.
4 2 empleados realizaron en una semana 12 horas extras nocturnas
5 1 empleado realizo 10 horas extra regulares las dos primeras semanas y 8 horas extras no
6 6 empleados están por encima del sueldo máximo cotizable del AFP
7 8 empleados están por encima del sueldo máximo cotizable del SFS
8 15 empleados deben aplicar para una tasa de un 25% de Imp. /Renta
9 8 empleados deben aplicar para una tasa de un 20% de Imp. /Renta
10 6 empleados deben aplicar para una tasa de un 15% de Imp. /Renta
11 2 empleados exentos de Imp. /Renta
n para el Impuesto sobre la Renta de acuerdo a la siguiente distribución:

y 8 horas extras nocturnas las dos semanas restantes.

CALCULO:
460,000.00 23.83
19,303.40 8.00
2,412.92 1.35
3,257.45 6.00

19,544.69
TOTAL GANADO DE HORAS EXTRAS

CALCULO:
350,500.00 23.83
14,708.35 8.00
1,838.54 1.35
2,482.03 6.00

14,892.21
TOTAL GANADO DE HORAS EXTRAS
19,303.40
2,412.92
3,257.45
19,544.69

14,708.35
1,838.54
2,482.03
14,892.21
CALCULO:
400,000.00 23.83 16,785.56
16,785.56 8.00 2,098.20
2,098.20 1.15 2,412.92
2,412.92 12.00 28,955.10

28,955.10
TOTAL GANADO DE HORAS EXTRAS

CALCULO:
180,000.00 23.83 7,553.50
7,553.50 8.00 944.19
944.19 1.15 1,085.82
1,085.82 12.00 13,029.79

13,029.79
TOTAL GANADO DE HORAS EXTRAS
CALCULO:
80,000.00 23.83 3,357.11
3,357.11 8.00 419.64
419.64 1.35 566.51
566.51 10.00 5,665.13
GANADO
DE HORAS 5,665.13
EXTRAS

TOTAL DE
HORAS
EXTRAS:
 CALCULO:

80,000.00 23.83 3,357.11

3,357.11 8.00 419.64

419.64 1.15 482.58

482.58 8.00 3,860.68

3,860.68
TOTAL GANADO DE HORAS
EXTRAS

9,525.81
NOMBRE CEDULA CARGO SUELDOS BRUTOS
Empleado No. 1 xxx-xxxxxxx-x xxx 480,000.00
Empleado No. 2 xxx-xxxxxxx-x xxx 460,500.00
Empleado No. 3 xxx-xxxxxxx-x xxx 460,000.00
Empleado No. 4 xxx-xxxxxxx-x xxx 450,000.00
Empleado No. 5 xxx-xxxxxxx-x xxx 440,500.00
Empleado No. 6 xxx-xxxxxxx-x xxx 440,000.00
Empleado No. 7 xxx-xxxxxxx-x xxx 420,500.00
Empleado No. 8 xxx-xxxxxxx-x xxx 420,000.00
Empleado No. 9 xxx-xxxxxxx-x xxx 400,000.00
Empleado No. 10 xxx-xxxxxxx-x xxx 390,500.00
Empleado No. 11 xxx-xxxxxxx-x xxx 380,000.00
Empleado No. 12 xxx-xxxxxxx-x xxx 360,800.00
Empleado No. 13 xxx-xxxxxxx-x xxx 360,000.00
Empleado No. 14 xxx-xxxxxxx-x xxx 350,500.00
Empleado No. 15 xxx-xxxxxxx-x xxx 280,000.00

Tabla Imp. Anual

416,220.00 Exento
416,220.01 624,329.00 15%
624,329.01 867,123.00 20%
897,123.01 En adelante 25%

Punto Medio
416,220.00 Exento
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
Al excedente del 25%
20% aplicar el
 312,000.00 156,000.00
2.87% 3.04%
SUELDO BRUTO
HORAS MENOS AFP - SFS
AFP SFS
EXTRAS
8,954.40 4,742.40 466,303.20
8,954.40 4,742.40 446,803.20
22,336.79 8,954.40 4,742.40 468,639.99
8,954.40 4,742.40 436,303.20
8,954.40 4,742.40 426,803.20
8,954.40 4,742.40 426,303.20
8,954.40 4,742.40 406,803.20
8,954.40 4,742.40 406,303.20
28,955.10 8,954.40 4,742.40 415,258.30
8,954.40 4,742.40 376,803.20
8,954.40 4,742.40 366,303.20
8,954.40 4,742.40 347,103.20
8,954.40 4,742.40 346,303.20
17,019.66 8,954.40 4,742.40 353,822.86
8,954.40 4,742.40 266,303.20
IMPUESTO SOBRE TOTAL DE
LA RENTA DEDUCCIONES SUELDO
105,158.67 118,855.47 361,144.53
100,283.67 113,980.47 346,519.53
105,742.86 119,439.66 340,560.34
97,658.67 111,355.47 338,644.53
95,283.67 108,980.47 331,519.53
95,158.67 108,855.47 331,144.53
90,283.67 103,980.47 316,519.53
90,158.67 103,855.47 316,144.53
92,397.44 106,094.24 293,905.76
82,783.67 96,480.47 294,019.53
80,158.67 93,855.47 286,144.53
75,358.67 89,055.47 271,744.53
75,158.67 88,855.47 271,144.53
77,038.58 90,735.38 259,764.62
55,158.67 68,855.47 211,144.53
466,303.20 12 5,595,638.40
416,220.00

208,109.00 15% 31,216.35

242,794.00 20% 48,558.80
4,728,515.40 25% 1,182,128.85
1,261,904.00
105,158.67

446,803.20 12 5,361,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,494,515.40 25% 1,123,628.85
1,203,404.00
100,283.67

468,639.99 12 5,623,679.88
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,756,556.88 25% 1,189,139.22
1,268,914.37
105,742.86

436,303.20 12 5,235,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,368,515.40 25% 1,092,128.85
1,171,904.00
97,658.67

426,803.20 12 5,121,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,254,515.40 25% 1,063,628.85
1,143,404.00
95,283.67

426,303.20 12 5,115,638.40
 416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,248,515.40 25% 1,062,128.85
1,141,904.00
95,158.67

406,803.20 12 4,881,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,014,515.40 25% 1,003,628.85
1,083,404.00
90,283.67

406,303.20 12 4,875,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,008,515.40 25% 1,002,128.85
1,081,904.00
90,158.67

415,258.30 12 4,983,099.60
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
4,115,976.60 25% 1,028,994.15
1,108,769.30
92,397.44

376,803.20 12 4,521,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
3,654,515.40 25% 913,628.85
993,404.00
82,783.67

366,303.20 12 4,395,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
3,528,515.40 25% 882,128.85
961,904.00
 80,158.67

347,103.20 12 4,165,238.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
3,298,115.40 25% 824,528.85
904,304.00
75,358.67

346,303.20 12 4,155,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
3,288,515.40 25% 822,128.85
901,904.00
75,158.67

353,822.86 12 4,245,874.32
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
3,378,751.32 25% 844,687.83
924,462.98
77,038.58

266,303.20 12 3,195,638.40
416,220.00
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
2,328,515.40 25% 582,128.85
661,904.00
55,158.67
Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual
Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual

Retención Anual
Retención Mensual
 269,640.00 134,820.00
2.87% 3.04%
SUELDOS HORAS
NOMBRE CEDULA CARGO AFP SFS
BRUTOS EXTRAS
Empleado No. 1 xxx-xxxxxxx-x xxx 60,000.00 1,722.00 1,824.00
Empleado No. 2 xxx-xxxxxxx-x xxx 68,000.00 13,029.79 1,951.60 2,067.20
Empleado No. 3 xxx-xxxxxxx-x xxx 66,000.00 1,894.20 2,006.40
Empleado No. 4 xxx-xxxxxxx-x xxx 73,500.00 2,109.45 2,234.40
Empleado No. 5 xxx-xxxxxxx-x xxx 75,000.00 2,152.50 2,280.00
Empleado No. 6 xxx-xxxxxxx-x xxx 60,000.00 1,722.00 1,824.00
Empleado No. 7 xxx-xxxxxxx-x xxx 62,500.00 9,525.81 1,793.75 1,900.00
Empleado No. 8 xxx-xxxxxxx-x xxx 70,000.00 2,009.00 2,128.00

Tabla Imp. Anual

416,220.00 Exento
416,220.01 624,329.00 15%
624,329.01 867,123.00 20%
897,123.01 En adelante 25%

Punto Medio
416,220.00 Exento
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
Al excedente del 25%
20% aplicar el
SUELDO BRUTO MENOS AFP - SFS IMPUESTO
SOBRE LA
RENTA
56,454.00 3,486.68
63,981.20 4,992.12
62,099.40 4,615.76
69,156.15 6,027.11
70,567.50 6,309.38
56,454.00 3,486.68
58,806.25 3,957.13
65,863.00 5,368.48
TOTAL DE DEDUCCIONES
SUELDO

7,032.68 52,967.32 56,454.00 12

9,010.92 58,989.08
8,516.36 57,483.64
10,370.96 63,129.04
10,741.88 64,258.12
7,032.68 52,967.32
7,650.88 54,849.12
9,505.48 60,494.52 63,981.20 12

62,099.40 12

69,156.15 12

70,567.50 12

56,454.00 12
58,806.25 12

65,863.00 12
677,448.00
416,220.00
208,109.00 15% 31,216.35
53,119.00 20% 10,623.80
41,840.15 Retención Anual
3,486.68 Retención Mensual

767,774.40
416,220.00
208,109.00 15% 31,216.35
143,445.40 20% 28,689.08
59,905.43 Retención Anual
4,992.12 Retención Mensual

745,192.80
416,220.00
208,109.00 15% 31,216.35
120,863.80 20% 24,172.76
55,389.11 Retención Anual
4,615.76 Retención Mensual

829,873.80
416,220.00
208,109.00 15% 31,216.35
205,544.80 20% 41,108.96
72,325.31 Retención Anual
6,027.11 Retención Mensual

846,810.00
416,220.00
208,109.00 15% 31,216.35
222,481.00 20% 44,496.20
75,712.55 Retención Anual
6,309.38 Retención Mensual

677,448.00
416,220.00
208,109.00 15% 31,216.35
 53,119.00 20% 10,623.80
41,840.15 Retención Anual
3,486.68 Retención Mensual

705,675.00
416,220.00
208,109.00 15% 31,216.35
81,346.00 20% 16,269.20
47,485.55 Retención Anual
3,957.13 Retención Mensual

790,356.00
416,220.00
208,109.00 15% 31,216.35
166,027.00 20% 33,205.40
64,421.75 Retención Anual
5,368.48 Retención Mensual
 269,640.00 134,820.00
2.87% 3.04%
SUELDOS HORAS
NOMBRE CEDULA CARGO AFP SFS
BRUTOS EXTRAS
Empleado No. 1 xxx-xxxxxxx-x xxx 55,000.00 1,578.50 1,672.00
Empleado No. 2 xxx-xxxxxxx-x xxx 50,000.00 1,435.00 1,520.00
Empleado No. 3 xxx-xxxxxxx-x xxx 40,000.00 1,148.00 1,216.00
Empleado No. 4 xxx-xxxxxxx-x xxx 45,000.00 1,291.50 1,368.00
Empleado No. 5 xxx-xxxxxxx-x xxx 42,000.00 1,205.40 1,276.80
Empleado No. 6 xxx-xxxxxxx-x xxx 38,000.00 1,090.60 1,155.20
Tabla Imp. Anual
416,220.00 Exento
416,220.01 624,329.00 15%
624,329.01 867,123.00 20%
897,123.01 En adelante 25%

Punto Medio
416,220.00 Exento
208,109.00 15% 31,216.35
242,794.00 20% 48,558.80
Al excedente del 25%
20% aplicar el
SUELDO BRUTO IMPUESTO SOBRE
TOTAL DE DEDUCCIONES
MENOS AFP - SFS LA RENTA SUELDO

51,749.50 2,559.68 5,810.18 49,189.83

47,045.00 1,854.00 4,809.00 45,191.00
37,636.00 442.65 2,806.65 37,193.35
42,340.50 1,148.33 3,807.83 41,192.18
39,517.80 724.92 3,207.12 38,792.88
35,754.20 160.38 2,406.18 35,593.82
51,749.50 12 620,994.00
416,220.00
204,774.00 15% 30,716.10
30,716.10 Retención Anual
2,559.68 Retención Mensual

47,045.00 12 564,540.00
416,220.00
148,320.00 15% 22,248.00
22,248.00 Retención Anual
1,854.00 Retención Mensual

37,636.00 12 451,632.00
416,220.00
35,412.00 15% 5,311.80
5,311.80 Retención Anual
442.65 Retención Mensual

42,340.50 12 508,086.00
416,220.00
91,866.00 15% 13,779.90
13,779.90 Retención Anual
1,148.33 Retención Mensual

39,517.80 12 474,213.60
416,220.00
57,993.60 15% 8,699.04
8,699.04 Retención Anual
724.92 Retención Mensual

35,754.20 12 429,050.40
416,220.00
12,830.40 15% 1,924.56
1,924.56 Retención Anual
160.38 Retención Mensual
ITEM NOMBRE CEDULA CARGO
1 Empleado No. 1 xxx-xxxxxxx-x xxx
2 Empleado No. 2 xxx-xxxxxxx-x xxx
3 Empleado No. 3 xxx-xxxxxxx-x xxx
4 Empleado No. 4 xxx-xxxxxxx-x xxx
5 Empleado No. 5 xxx-xxxxxxx-x xxx
6 Empleado No. 6 xxx-xxxxxxx-x xxx
7 Empleado No. 7 xxx-xxxxxxx-x xxx
8 Empleado No. 8 xxx-xxxxxxx-x xxx
9 Empleado No. 9 xxx-xxxxxxx-x xxx
10 Empleado No. 10 xxx-xxxxxxx-x xxx
11 Empleado No. 11 xxx-xxxxxxx-x xxx
12 Empleado No. 12 xxx-xxxxxxx-x xxx
13 Empleado No. 13 xxx-xxxxxxx-x xxx
14 Empleado No. 14 xxx-xxxxxxx-x xxx
15 Empleado No. 15 xxx-xxxxxxx-x xxx
16 Empleado No. 16 xxx-xxxxxxx-x xxx
17 Empleado No. 17 xxx-xxxxxxx-x xxx
18 Empleado No. 18 xxx-xxxxxxx-x xxx
19 Empleado No. 19 xxx-xxxxxxx-x xxx
20 Empleado No. 20 xxx-xxxxxxx-x xxx
21 Empleado No. 21 xxx-xxxxxxx-x xxx
22 Empleado No. 22 xxx-xxxxxxx-x xxx
23 Empleado No. 23 xxx-xxxxxxx-x xxx
24 Empleado No. 24 xxx-xxxxxxx-x xxx
25 Empleado No. 25 xxx-xxxxxxx-x xxx
26 Empleado No. 26 xxx-xxxxxxx-x xxx
27 Empleado No. 27 xxx-xxxxxxx-x xxx
28 Empleado No. 28 xxx-xxxxxxx-x xxx
29 Empleado No. 29 xxx-xxxxxxx-x xxx
30 Empleado No. 30 xxx-xxxxxxx-x xxx
31 Empleado No. 31 xxx-xxxxxxx-x xxx
 312,000.00 156,000.00
2.87% 3.04%
SUELDOS HORAS
AFP SFS
BRUTOS EXTRAS
600,000.00 8,954.40 4,742.40
460,500.00 8,954.40 4,742.40
460,000.00 22,336.79 8,954.40 4,742.40
450,000.00 8,954.40 4,742.40
440,500.00 8,954.40 4,742.40
440,000.00 8,954.40 4,742.40
420,500.00 8,954.40 4,742.40
420,000.00 8,954.40 4,742.40
400,000.00 28,955.10 8,954.40 4,742.40
390,500.00 8,954.40 4,742.40
380,000.00 8,954.40 4,742.40
360,800.00 8,954.40 4,742.40
360,000.00 8,954.40 4,742.40
350,500.00 17,019.66 8,954.40 4,742.40
280,000.00 8,954.40 4,742.40
60,000.00 1,722.00 1,824.00
68,000.00 13,029.79 1,951.60 2,067.20
66,000.00 1,894.20 2,006.40
64,000.00 1,836.80 1,945.60
75,000.00 2,152.50 2,280.00
73,500.00 2,109.45 2,234.40
62,500.00 9,525.81 1,793.75 1,900.00
70,000.00 2,009.00 2,128.00
55,000.00 1,578.50 1,672.00
50,000.00 1,435.00 1,520.00
40,000.00 1,148.00 1,216.00
45,000.00 1,291.50 1,368.00
42,000.00 1,205.40 1,276.80
38,000.00 1,090.60 1,155.20
25,000.00 717.50 760.00
35,000.00 1,004.50 1,064.00
SUELDO BRUTO IMPUESTO / LA TOTAL DE
MENOS AFP - SFS RENTA DEDUCCIONES

586,303.20 105,623.57 119,320.37

446,803.20 100,748.57 114,445.37
468,639.99 106,207.77 119,904.57
436,303.20 98,123.57 111,820.37
426,803.20 95,748.57 109,445.37
426,303.20 95,623.57 109,320.37
406,803.20 90,748.57 104,445.37
406,303.20 90,623.57 104,320.37
415,258.30 92,862.34 106,559.14
376,803.20 83,248.57 96,945.37
366,303.20 80,623.57 94,320.37
347,103.20 75,823.57 89,520.37
346,303.20 75,623.57 89,320.37
353,822.86 77,503.48 91,200.28
266,303.20 55,623.57 69,320.37
56,454.00 3,486.68 7,032.68
63,981.20 4,992.12 9,010.92
62,099.40 4,615.76 8,516.36
60,217.60 6,027.11 9,809.51
70,567.50 6,309.38 10,741.88
69,156.15 3,486.68 7,830.53
58,806.25 3,957.13 7,650.88
65,863.00 5,368.48 9,505.48
51,749.50 2,559.68 5,810.18
47,045.00 1,854.00 4,809.00
37,636.00 442.65 2,806.65
42,340.50 1,148.33 3,807.83
39,517.80 724.92 3,207.12
35,754.20 160.38 2,406.18
23,522.50 - 1,477.50
32,931.50 - 2,068.50
SUELDO
480,679.63
346,054.63
340,095.43
338,179.63
331,054.63
330,679.63
316,054.63
315,679.63
293,440.86
293,554.63
285,679.63
271,279.63
270,679.63
259,299.72
210,679.63
52,967.32
58,989.08
57,483.64
54,190.49
64,258.12
65,669.47
54,849.12
60,494.52
49,189.83
45,191.00
37,193.35
41,192.18
38,792.88
35,593.82
23,522.50
32,931.50